The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.
Published
2023-02-09
Articles
Management Information System and Performance of Cement Firms in Southeast Nigeria
Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed.
Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance.
Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria.
Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias.
Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria.
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SintaThe influence of liquidity ratio as current (CR), (DER) rasio leverage and asset structure to return on investment of coal companies
Purpose: This study objectives to determine whether or not there is an effect of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure on Return On Investment.
Research methodology: This lookup was once carried out on information collection on the economic reviews of coal organizations in the 2017-2021 period. This lookup makes use of quantitative methods. The sampling approach used in this find out was once purposive sampling. forty samples have been taken from eight coal businesses from the annual report. This learns about makes use of SPSS 26 as an analytical tool.
Results: The effects of the partial check exhibit that Liquidity Ratio as Current (CR) has no giant impact on Return On Investment, (DER) Rasio Leverage has a large impact on Return On Investment, Assets Structure has no considerable impact on Return On Investment, whilst lookup in simultaneous assessments suggests that Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure have no sizable impact on Return On Investment.
Conclusion: The study concludes that only the Debt to Equity Ratio (DER) has a significant effect on Return on Investment (ROI), while the Current Ratio and Asset Structure do not. Simultaneously, all three variables combined also show no significant impact on ROI. This indicates that DER is a key factor in influencing ROI among coal companies during the 2017–2021 period.
Limitations: This research was conducted in coal sector companies listed on the Indonesia Stock Exchange, only 8 companies were studied and the financial reports analyzed were from only 5 years starting from 2017-2021, the results of the analysis of the remaining data were obtained as is.
Contribution: This research can be useful for companies in order to determine policies to increase the company's investment value.
Promotion effectiveness of small scale enterprises (SMEs) in Indonesian unicorn marketplace
Purpose: These various activities certainly use no small cost in their operations. Therefore, it is necessary to re-analyze the customer's perception of the effectiveness of the SMEs promotion carried out by the unicorn startup marketplace in Indonesia.
Research methodology: Data were gathered via survey software at purposefully selected research sites. Respondents, drawn accidentally from all Indonesian users of the Unicorn marketplace, completed closed questionnaires via a survey program using a Likert Scale. The study employed descriptive qualitative analysis and used EPIC rate analysis to evaluate the success of advertisements and impulse buying behavior.
Results: Based on the EPIC rate score of 3.77, unicorn marketplace promotions have positively influenced customer perception. This average indicates that promotional activities significantly affect consumers' impulsive purchasing decisions. With sufficient influencing factors already in place, the marketplace aims to further enhance promotional efforts to boost impulse buying.
Conclusion: Promotional strategies implemented by the unicorn marketplace have effectively influenced impulse buying behavior, revealing customer receptiveness and indicating strong potential for enhancing digital promotions in the future.
Limitations: The study is limited to the SMEs sector and focuses solely on the promotional effectiveness of the Unicorn marketplace. Further research is needed to explore promotion through artificial intelligence.
Contribution: This study offers insight into building digitally based SMEs, providing recommendations that support broader economic development initiatives.
Pages: 31-42
392 views | 13 downloads
Accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria
Purpose: The objective of this study is to ascertain the nexus of accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria.
Research methodology: This study adopted an ex-post facto research design. The sample comprised seventy-five non-financial firms quoted on the Nigerian Exchange Group (NGX). The study purposively selected all available non-financial firms during the study period: 2010-2019. This study utilized secondary sources of data, i.e., computed financial ratios from annual financial statements downloaded from the MachameRatios® database. The data were analyzed using multiple regression techniques.
Results: There is a non-significant positive effect of the accounts payable turnover ratio on ROA (p=0.9729) and ROE (p=0.2669); and; a significant negative effect of the accounts payable turnover ratio on Tobin’s Q (p=0.0140).
Conlusion:Accounts payable turnover has no significant effect on ROA and ROE but negatively affects Tobin’s Q. This highlights its limited impact on accounting returns but notable influence on market value. Strategic management of payables remains essential.
Limitations: The limitation of the study is the failure to account for endogeneity concerns in firm performance studies.
Contribution: The study contributes to the working capital management literature and specifically to the credit management axiom. It also showed a differential effect of APT on various firm performance proxies which have significant implications for managers, e.g., finance officers in corporations that intend to utilize the accounts payable turnover as a strategy to grow the performance of the firm in the short and long term.
Government COVID-19 stimulus package, SMEs' awareness, accessibility, and challenges in Cape Coast
Purpose: This study analyzes the level of knowledge of the government's Covid-19 stimulus package among SMEs in the Cape Coast Metropolitan area.
Research methodology: A quantitative and descriptive approach was employed. Using purposive sampling, 234 SMEs were selected. Data were collected through a structured questionnaire and analyzed using descriptive and inferential statistics via SPSS version 20.
Results: The findings reveal that SMEs have a poor level of awareness and low access to the stimulus package. Additionally, political affiliation emerged as a significant barrier, along with other challenges in accessing support.
Conclusion: Low awareness and limited access have hindered SMEs in Cape Coast from benefiting from the government’s Covid-19 stimulus package. Political factors and poor information flow were identified as key obstacles. More transparent and inclusive approaches are necessary to enhance support effectiveness during crises.
Limitations: The study is limited in scope, focusing only on a single urban area. As the pandemic continues to affect business operations, broader research is recommended across wider regions.
Contribution: The study reinforces the theoretical understanding that during a crisis like Covid-19, government intervention through financial support—explicit or implicit—is crucial to sustain the SME sector. It emphasizes the need for well-structured, inclusive policy implementation to enable SMEs to contribute effectively to national economic resilience.
Pages: 65-77
278 views | 4 downloads
